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Summary of Notifications under UTGST Act (RATE) till 31st Oct 2017

Prakash Matre
Prakash Matre at March 22, 2023
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Notifications under UTGST Act (RATE) till 31st Oct 2017

S.No. Date Of Notification Effective Date Notification No. Subject Summary
1 28-Jun-17 1-Jul-17 1 UTGST Rate Schedule notified under section 7 (1) Rate of tax: 2.5% for supply of goods specified in Schedule I, 6% for Schedule II, 9% for Schedule III, 14% for Schedule IV, 1.5% for Schedule V and 0.125% for Schedule VI.
2 28-Jun-17 1-Jul-17 2 UTGST exempt goods notified under section 8 (1) Exemption List Of Goods
3 28-Jun-17 1-Jul-17 3 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8(1) Conditional Exemption relating to petroleum operations.
4 28-Jun-17 1-Jul-17 4 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) Reverse Charge for Goods
5 28-Jun-17 1-Jul-17 5 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act Supplies relating to Fabrics and Railways will not be allowed refund of excess ITC, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
6 28-Jun-17 1-Jul-17 6 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act CSD is entitled to claim a refund of 50% of the central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
7 28-Jun-17 1-Jul-17 7 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act Supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD are exempt.
8 28-Jun-17 1-Jul-17 8 UTGST exemption from reverse charge up to Rs.5000 per day under section 8 (1)  Reverse charge from unregistered to registered exempted up to 5000 per day from all suppliers
9 28-Jun-17 1-Jul-17 9 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) Exempting intra-state supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
10 28-Jun-17 1-Jul-17 10 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) Intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined u/s 32(5).
11 28-Jun-17 1-Jul-17 11 To notify the rates for supply of services under UTGST Act Rate of Central Tax on Services
12 28-Jun-17 1-Jul-17 12 To notify the exemptions on supply of services under UTGST Act Exemption List of Services
13 28-Jun-17 1-Jul-17 13 To notify the categories of services on which tax will be payable under reverse charge mechanism under UTGST Act Reverse Charge for Services
14 28-Jun-17 1-Jul-17 14 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act Activity in relation to a function entrusted to a Panchayat undertaken by CG, SG or Local Authority are neither supply of services nor supply of goods.
15 28-Jun-17 1-Jul-17 15 To notify the supplies not eligible for refund of unutilized ITC under UTGST Act No refund of unutilised input tax credit in case of Construction Services
16 28-Jun-17 1-Jul-17 16 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act (i) United Nations or a specified international organisation; and
(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,
were notified as specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
17 28-Jun-17 1-Jul-17 17 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator Transportation of passengers by a radio-taxi, motor cab, maxi cab and motor
cycle and providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration are notified.
18 30-Jun-17 1-Jul-17 18 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
19 18-Aug-17 18-Aug-17 19 Seek to reduce UTGST rate on specified parts of tractors from 14% to 9 %. Notifies reduction in UTGST rate on specified parts of tractors from 14% to 9 %
20 22-Aug-17 22-Aug-17 20 Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. Amendment in Notification No. 11/2017-UTT(R) to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge UTGST @ 6%
21 22-Aug-17 22-Aug-17 21 Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. Exemption to services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17 World Cup 2017 to be hosted in India. Also to substitute “Restructured Weather Based Crop Insurance Scheme( RWCIS)" & “Pradhan Mantri Fasal Bima Yojana(PMFBY )" for "Modified National Agricultural Insurance Scheme( MNAIS)" & "National Agricultural Insurance Scheme(NAIS)" and inserted explanation for LLP.
22 22-Aug-17 22-Aug-17 22 Seeks to amend notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP. Amendment to Notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
23 22-Aug-17 22-Aug-17 23 Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. Amended Notification No. 17/2017-UTT(R) to make Electronic Commerce Operator responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
24 21-Sep-17 21-Sep-17 24 Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational,
(ii) a clinical, or
(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017 shall be taxable at 12% , 6% CGST and 6% UTGST respectively.
25 21-Sep-17 21-Sep-17 25 Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. Exemption on Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
26 21-Sep-17 21-Sep-17 26 Exempt certain supplies to NPCIL. Exemption to intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 from whole of tax.
27 22-Sep-17 22-Sep-17 27 Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. Seeks to amend notification no. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates.
28 22-Sep-17 22-Sep-17 28 Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions Amendment to exemptions on supply of goods under UTGST Act
29 22-Sep-17 22-Sep-17 29 Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. Supplies relating to Corduroy Fabrics will not be allowed refund of excess ITC, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
30 29-Sep-17 29-Sep-17 30 Exempting supply of services associated with transit cargo to Nepal and Bhutan. Exempting supply of services associated with transit cargo to Nepal and Bhutan.
31 13-Oct-17 13-Oct-17 31 Seeks to amend notification No. 11/2017-UTT(R). Amendment in Rate of Central Tax on Services
32 13-Oct-17 13-Oct-17 32 Seeks to amend notification No. 12/2017-UTT(R). Amendment to exemptions on supply of services under CGST Act
33 13-Oct-17 13-Oct-17 33 Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM. Supply of services by the members of Overseeing Committee to Reserve Bank of India is under reverse charge mechanism.
34 13-Oct-17 13-Oct-17 34 Seeks to amend notification No. 1/2017-Union Territory Tax(Rate). The notification No. 34/2017-Union Territory Tax (Rate) seeks to amend notification No. 1/2017-Union Territory Tax(Rate).
35 13-Oct-17 13-Oct-17 35 Seeks to amend notification No. 2/2017-Union Territory Tax(Rate). Amendment to Notification No. 2/2017-Union Territory Tax(Rate)
36 13-Oct-17 13-Oct-17 36 Seeks to amend notification No. 4/2017-Union Territory Tax(Rate). Supply of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central Government, State Government, Union territory or a local authority to Any registered person shall fall under reverse charge mechanism.
37 13-Oct-17 13-Oct-17 37 Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles. Notifies Union Territory Tax rate on the leasing of motor vehicles.
38 13-Oct-17 13-Oct-17 38 Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2018. Exemption from payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2018.
39 18-Oct-17 18-Oct-17 39 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. Notifies the central tax rate of 2.5 per cent on intra-State supplies of Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government subject to specified condition.
40 23-Oct-17 23-Oct-17 40 Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. Notifies Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditio

 

 

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